Should intent of cheating be considered cheating or not?

A guy in the relationship was in touch with his female friend but she was just a friend. Long into the relationship, as things were not going smooth , he badly needed an escape. One day, he received a message from that female friend and he remembered that sometime in the past, he planned to go on outing with her. So, he asks her , will she be interested, she was like why not. Anyway, the plan was made and the concern of accommodation came up.
intent of cheating
intent of cheating
The guy said, since it will be late in night to return, he will book the room and instead of two room, he only booked one. He thought if things happen, he will let them happen. Fast forward to the planned date, unfortunately, that guy could not go because of some health issues. And now fast forward to current relationship, when he discloses that information to his girl, his girl says it is cheating but the guy insists since anything has not happened between them, it can not be considered cheating. Now, I want to ask you people what do you think, is it cheating or it is not?
Should intent of cheating be considered cheating or not?
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